安徽省上市公司内部控制质量与公司绩效关系研究

Research on the Relationship between the Quality of Internal Control and Corporate Performance of Listed Companies in Anhui Province

以安徽省2013—2017年的A股上市公司为样本,选取迪博内控指数作为评价内部控制质量的指标,总资产收益率来表示公司绩效,利用Eviews 7.0构建固定效应模型来描述两者的关系,通过实证研究发现:内部控制质量与公司绩效呈显著正相关关系,与此同时,研究还发现,公司规模、资产周转速度、董事会会议次数也与公司绩效呈显著正相关关系,但财务杠杆与公司绩效呈负相关关系;最后,针对安徽省上市公司内部控制制度不够完善、设计水平不高、经营效率效果一般等现状,提出相应的建议。

Taking the listed companies in A-Share market in AnHui Province from 2013 to 2017 as a sample, Dibon internal control index as the index to evaluate the quality of internal control, the return on total assets used to represent corporate performance, and Eviews 7.0 used to build a fixed effect model to describe the relationship between the two, through empirical research, it is found that the quality of internal control has a significant positive correlation with corporate performance. Meanwhile, it is also found that the size of a company, the speed of asset turnover and the number of board meetings also have a significant positive correlation with corporate performance,but the financial leverage has a negative correlation with corporate performance. Finally,the corresponding improvement measures are proposed for the current situation that the internal control system of listed companies in Anhui Province is not perfect,the design level is not high,and the operational efficiency is general.